Time based wages and combining it with elements of piecework form, many modern flexible and effective systems wages. The key features of such systems can be reduced to four points (Fig. 3.5). In particular, division of salary into basic and additional assumes that the first, basic, part of the salary (usually not exceeding 70–80% of its total amount) is paid in accordance with the employee’s qualifications, and the second part (sometimes reaching half of the total amount) represents various additional and bonus payments (additional payments for overtime, night , harmful and difficult work, bonuses, bonuses and other forms).
Rice. 3.5. Modern systems wages
The second feature of modern employee remuneration systems is individualization of remuneration. This means that the amounts of earnings (primarily due to bonuses) are significantly differentiated depending on the degree of fulfillment of those labor indicators that can be influenced the worker himself. Namely: the quality of his work, the level of production, fulfillment of the delivery schedule and customer requests; saving materials and working time, equipment care and safety; employee competence, combination of different professions and expansion working area service; finally, the diligence, activity, responsibility and reliability of the employee, his dedication to the company and the ability to get along and cooperate with other people.
Indeed, the success of a business often depends on such basic things as personal discipline and work culture of specific employees. If you, say, see domino operators in factory floors with unkempt equipment, a drunken combine operator at the helm, or unfriendly salespeople scaring off curious buyers with the indifferent answer “unknown,” then what about economic efficiency Can we talk about such cases? And why should such bad work be paid in full?
The next feature is development of "participatory systems" - involves the real inclusion of workers in the affairs of the company. Forward-thinking entrepreneurs provide their employees (through preferential purchase of shares and democratization) with three “participations” at once: participation in capital, in management, in profits (i.e. in receiving your share additional income from increasing production efficiency). All this brings owners, managers and ordinary workers closer together, creating a common interest in the prosperity of the enterprise.
An example of such a common interest in business is provided by Japanese quality mugs, in which proactive workers themselves identify bottlenecks in their production and ways to improve product quality and labor efficiency. Another Japanese example democratization in business - no differences between ordinary and management personnel: there is no difference in work clothes, there are no separate canteens, parking lots, no hidden rooms, say, for the shop manager, etc. Even such a small detail is thought out: who should be seated next to whom in the dining room so that creative process rationalization of production did not know lunch breaks.
Finally another very important touch modern business- This development of accord-bonus systems. It is associated with such a progressive form of organization and remuneration as collective (team) contract. Within its framework, a group of workers on a contractual basis for a certain fee performs a certain set of works within a specified time frame. Remuneration here is often divided into a fixed advance and differentiated bonus payments based on the final results of work (final calculation).
The advantages of such systems are obvious. Independence brigades and economic responsibility they unite people for the work they do and create a beneficial environment in the team flexible self-organization, mutual support, innovation and common interest in improving labor efficiency.
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Most modern wage systems consist of two parts: basic (fixed) and additional (variable, depending on various factors), providing incentives for employees.
As part of the system of controlled daily production, the hourly tariff rate is revised once every quarter or half a year, changing depending on the implementation of standards, the degree of use of working time, compliance labor discipline, combination of professions. Each of these factors is assessed separately and then integrated into an overall assessment that influences the tariff rate.
The basis of the payment system, depending on the increase in the level of qualifications, is the number of acquired conditional “qualification units”, which can be up to 90. When an employee masters a new specialty, the number of units increases. According to experts, average worker can master 5 “qualification units”, spending 7.5 months on each.
The basic principle of the pay-for-knowledge system is to reward the acquisition of additional skills and knowledge, rather than contribution to the achievement of organizational goals. In this case, highly skilled workers can earn more than their managers. With this payment system, it is difficult to determine what kind of knowledge should be rewarded.
Payment for competence is applied to managers and specialists when, along with knowledge, the level of competence is one of the most important factors in competition. But such a system does not take into account work results, so it must be supplemented by others in which payment for knowledge or competence determines the base salary. Taking into account qualifications, firms pay according to the category of work, but the employee and wage increases are made dependent not so much on output as on qualifications. Having mastered a new specialty or improved qualifications, an employee receives a salary increase.
In accordance with the Halsey system, earnings consist of two parts: the first is determined by a fixed hourly rate (based on past working conditions, which is the main disadvantage of this system) and the actual working time spent; the second is piecework earnings or a bonus for the fact that actual labor costs turned out to be less than the standard ones. The amount of earnings is determined by the tariff rate, the time saved and a coefficient showing what proportion of the time saved is paid (from 0.3 to 0.7, but most often 0.5). As a result, labor costs are reduced.
In Bedeau's system, each minute of working time is called a "point". In addition to the basic salary, the employee receives a remuneration, which is calculated as the product of 0.75 of the number of points filled by the employee per hour by 1/60 of the hourly wage.
In the Rowan system, a certain time limit is set for completing a job, but if the worker does not fulfill the norm, a time rate is guaranteed. The reward is a share of the time rate equal to the share of time saved. Its size depends on the level of increase in labor productivity, determined by the difference between actual and standard time, referred to standard time. Thus, it is an hourly wage for the time actually worked plus a percentage of it.
Barth's system with vibrating distribution does not guarantee the preservation of tariff earnings if the norm is not met. The amount of wages is determined by the product of the tariff rate by Square root from the product of square and actual time.
In the Scanlon system, the main indicator of bonuses is a reduction in the wage intensity of products due to wage savings compared to the standard value (the corresponding coefficients are most often calculated for 3, 6 or 12 months of the past year). If wage costs are below the standard value, a bonus fund is formed in the amount of 75% of the savings, of which 20% is allocated to the reserve for payments during difficult periods. If there are none, then the reserve is distributed at the end of the year V.V. Travin, V.A. Dyatlov. Enterprise personnel management. - M.: Delo, 2010. - 487 p..
With direct piecework wages with a guaranteed time rate, payment at a rate for time worked is applied when labor productivity does not reach established level. If it is exceeded, wages increase in accordance with the increase in labor productivity. In a number of cases, a progressive dependence of payment on labor productivity is introduced in the form of a system of “high standard hours” or “high piece rate”, and the worker’s labor is paid in proportion to the quantity of manufactured products or the coefficient of fulfillment of standards at an increased tariff rate (excess coefficient - 1.25- 1.33).
The piece-rate regressive wage system assumes that earnings increase more slowly than labor productivity increases. Such payment is used for work with a high proportion of manual labor, when it is difficult or impossible to calculate standards. This system is based on previous years' experience and is therefore not accurate. It guarantees time payment at the tariff rate if production has not reached the agreed minimum.
In accordance with the Taylor system with differentiated piece rates, when standards are not met, the rate is 0.8, when standards are met and overfulfilled - 1.1-1.3.
In accordance with the Merrick system, when completing a task up to 60%, the employee faces dismissal, when completing a task in the amount of 61-83%, he receives a rate, in the amount of 81-100% - 1.1 rates, more than 100% - 1.2 rates.
The Gantt system involves a combination of variable and piecework payments, applied depending on the achieved level of labor productivity. When a task is completed less than 100%, time-based payment at low rates is applied; if it is over-fulfilled, piecework payment is applied at a higher rate.
Empirical wage systems (Emerson, Bigelow, Knappel, etc.) differ in the rate adjustment coefficients when the level of compliance with standards increases. If the latter changes from 67 to 100%, payment is made at tariff rates that increase to 20-25%. The coefficients are determined empirically, but usually increase by 1-1.25% for each percentage increase in efficiency. Calculations in such systems are usually carried out based on the deviation of weekly or monthly averages. For example, under the Emerson system, standards are established for this and the actual time for completing the task is recorded.
Ownership can be achieved by selling stock options to employees at fixed prices. The shares are free, so their transfer to employees is beneficial to the company and at the same time binds the employees to it. The transfer of shareholder ownership to workers and employees generally contributes to an increase in the quality of work, satisfaction with it, and an increase in labor productivity by approximately 1.5%.
Profit sharing has been used since the end of the 19th century. and consists in the distribution of its additional value; at the same time, up to 75% of it can go to the staff. Such payments are usually made monthly so that people can clearly see the concrete results of their efforts. Profits can be paid either as part of the total salary or as an addition to the bonus. The profit sharing system is limited by the fact that not all factors of its increase depend on the employee; It is difficult for employees of large organizations to evaluate their own contribution to overall results, and in addition, there is a risk of losing income. So participation in profits can turn into “participation in losses” Erokhin R.I., Samrailova E.K. Analysis and modeling of labor indicators at an enterprise / Ed. A.I. Rofe. - M.: "MIK", 2010..